A decedent is a person who has died. The term decedent is often used in the handling of his/her estate, probate of will, and other proceedings after death or in reference to the victim of a homicide. A cause of action may be brought on behalf of a decedent by a representative. A decedent’s estate is the property that an individual owns upon his or her death. The laws governing a decedents’ estate vary greatly from state to state. However, the basic procedure is to collect the assets owned by the decedent, pay whatever debts and taxes may be owed, and then transfer the remaining property to the people entitled to the property.